Comptroller's Office  Policies and Procedures Manual
Effective: 01/01/2000	Revised: 03/09/2012

CMP 430-17: Utilities

To list and define the utilities object and sub-object expenditure codes

Advantage accounting system

Sub-object Code Name	Code Number		Definition
	Object	Sub- object
Electricity	7411	01	The payments for electric power service provided by a public utility (Arizona Public Service Company).
Gas	7412	01	The payments for natural gas service provided by a public utility (Citizens Utilities).
Water	7413	01	The payments for water service provided by a public utility (City of Flagstaff).
Sewer	7414	01	Payment for sewer service (City of Flagstaff).
Other Utilities	7415	01	Payment for any other service provided by a public utility not discussed above.

Utilities services provided by a utility company, such as electricity or water.